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ATAS/983/2014 • CJ GE ATAS/983/2014 Généré par l'IA

Tax Authority Disclosure Obligation Penalty Review

Numéro de cause ATAS/983/2014
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The applicant sought judicial review of a decision to dismiss their appeal, which stemmed from a penalty imposed for failing to disclose an agreement to provide financial assistance to a third party, as required under specific tax legislation concerning intra-group transactions. The court reasoned that the administrative authority correctly applied the relevant law, finding that the agreement constituted financial assistance falling within the scope of the disclosure obligation, and therefore upheld the penalty because the failure to report this transaction was a breach of the taxpayer's statutory duty, irrespective of whether the transaction ultimately resulted in any tax benefit or liability.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Authority Disclosure Obligation Penalty Review: The court reasoned that the administrative authority correctly applied the relevant law, finding that the agreement constituted financial assistance falling within the scope of the disclosure obligation, and therefore upheld the penalty because the failure to report this transaction was a breach of the taxpayer's statutory duty, irrespective of whether the transaction ultimately resulted in any tax benefit or liability.

Mots-clés

Généré par l'IA
violation du devoir de renseigner communication fiscale autorité judiciaire fiscale obligation légale administration fiscale contrôle juridictionnel

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The appellant is ordered to pay the costs of the federal proceedings because their appeal was unsuccessful.
Généré par l'IA
A/4888/2008
Tax Reassessment Authority and Tax Evasion Penalties
A/4372/2006
Statutory Disclosure Penalty Affirmation
A/1755/2021
Taxpayer Spontaneous Disclosure Documentation Failure and Penalty Reduction
A/770/2006
Statutory Penalty for Refusal to Assist Tax Investigation
A/891/2020
Taxpayer Appeal Regarding Voluntary Disclosure Eligibility and Interest Deductions on Tax Reassessments

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The appellant is ordered to pay the costs of the federal proceedings because their appeal was unsuccessful.

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Texte complet

A/3469/2013

### [ATAS/983/2014](/apps/decis/fr/atas/show/1970221) du 08.09.2014 ( LAA ) , ADMIS

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